To amend the Consolidated Omnibus Budget Reconciliation Act of 1985 to provide for the use of customs user fees for additional preclearance activities of the Customs Services, and for other purposes.

Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to provide for the use of customs user fees, to the extent funds remain available after making certain reimbursements, for: (1) salaries for up to 50 full-time equivalent inspectional positions to provide preclearance services at 11 locations in other countries where such services are provided; and (2) equipment that enhances customs services at such locations (up to a maximum of $100,000 in each fiscal year).

Directs the Commissioner of Customs to establish an advisory committee, consisting of representatives from the airline, cruise ship, and other transportation industries, to advise the Commissioner on issues related to the performance of the inspectional services of the U.S. Customs Service.